Add Montana newborn credit reform#7513
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Implements a proposed Montana newborn credit with: - $1,000 credit per qualifying child under age 1 - $1 earned income requirement (like MT CTC) - SSN required for both filer and child (ITIN not accepted) - Phase-out thresholds: $60k (Single/HOH/MFS), $120k (MFJ/Surviving Spouse) - $50 reduction per $1,000 (or part) above threshold - Effective 2027 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
…escriptions - Replace duplicated SSN logic with meets_eitc_identification_requirements - Add early return for in_effect toggle instead of multiplicative pattern - Fix parameter descriptions to follow PolicyEngine conventions - Expand test suite from 32 to 38 cases with boundary, multi-child, and filing status tests - Add absolute_error_margin and fix naming conventions in all tests Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
…n credit Address review findings: add reference metadata to all 6 parameter files and 3 variable classes, add factory function docstring, document SSN any-vs-all logic and modify_parameters ordering dependency, fix integration test error margin from 1 to 0.01, and add 6 edge case tests (self-employment income, unearned-only income, adult-only unit, MFJ full phase-out, multi-child full phase-out, negative SE income). Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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Test plan
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